Check my wol Cycle Business manufactures and sells road and mountain bikes through a network of retail outlets in western Canada. Below is a partial list of expense items incurred in the most recent month (November), when 1,110 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November: Item Units produced and sold October 1.010 November 1, 110 Sales Leather used for the bicycle seats Production manager's salary Life insurance for the company president Electricity used in the production facilities Sales commissions Internet advertising Employee benefits for the production workerst Property taxes on the production facilities Shipping costs Salary of the chief financial officer $1,010,000 31,310 6.550 255 2,175 46, 100 1,200 40.400 1,550 46, 100 11,100 $1,110,000 34,410 6,550 255 2,375 51,320 1,200 44.400 1.550 51.320 11,100 Each month, regardless of how much electricity is used, Cycle Business pays a $155 base charge to the utilities company. Employee benefits total 200 of the vages paid to production workers, who on average earn $20 per hour. Each bicyele requires 10 hours of direct labour. Required: 1. With respect to the partial list of November expenses: Required: 1. With respect to the partial list of November expenses: a. Use the Type column to label each item as a Manufacturing, Administrative, or Selling cost. b. For those items you labeled as a Manufacturing cost, i. Use the Behaviour column to label each item as variable or fixed manufacturing costs. II. Use the Direct/Indirect column to label each item as a direct or indirect cost. & Behaviour Direct/indirect nces Item Leather used for the bicycle seats Production manager's salary Life insurance for the company president Electricity used in the production facilities Sales commissions Internet advertising Employee benefits for the production workers Property taxes on the production facilities Shipping costs Salary of the chief financial officer ETT IN 1 TL